Everton booked their place in the quarter-finals of the FA Cup and ended Oldham's memorable run with a routine 3-1 replay victory at Goodison Park.
The English Premier League side put their opponents under pressure from the opening minutes in a bid to avoid repeating the nerves of the first match.
Kevin Mirallas and a Leighton Baines penalty put Everton two goals up before half time, with Leon Osman adding a third in the second half before Matt Smith's consolation strike.
The result gave the Merseyside team their first win of February at the fifth and final time of asking, but afterwards Steve Round, the Everton assistant coach, was quick to pay tribute to their opponents.
"It was a tough game," he said. "I thought Oldham put a right shift in and pushed us all the way.
"They were a credit to the manager and to themselves. I thought they really acquitted themselves right and made it very tough.
"Having said that, I think we matched them for the attitude and then your quality comes through at the end.
"You saw that with one or two of the goals that we scored and unfortunately we missed a couple of chances to maybe make it a bit more clear-cut."
Oldham looked to use the pace of left-winger Jordan Obita in the early stages, but a pair of attempted through balls from Jose Baxter were misplaced when trying to send clear the man who opened the scoring in the first game. That honour on this occasion went to Mirallas, who applied the finish to Gibson's superb cross from the right.
Oldham were almost back on terms immediately as Baxter collected Lee Barnard's lay off to launch an exquisite lofted effort over Everton goalkeeper Tim Howard from 25 yards and against the upright.
Referee Michael Oliver was disinterested in a 24th-minute penalty shout for the hosts, despite replays suggesting Latics centre-back James Tarkowski had a good handful of Nikica Jelavic's shirt as he battled to meet Phil Neville's cross. Baines then scythed an effort from distance that Dean Bouzanis in the Oldham goal did superbly well to keep out of the bottom corner.
Tarkowski again engaged in an unseemly grapple with Jelavic as Seamus Coleman delivered from the right by-line but, although Oliver missed that indiscretion, the referee pointed to the spot when the cross struck fullback Brown's outstretched arm. Bouzanis got a hand to Baines' 34th-minute penalty but there was sufficient power for the ball to slip underneath him and into the net.
In the 55th minute, Latics introduced Smith in place of the ineffective Chris Iwelumo, but Everton responded by extending their lead slightly fortuitously in the 62nd minute.
Steven Pienaar's in-swinging ball from the left was glanced goalwards by Osman, a header that evaded both Jelavic's outstretched boot and Bouzanis' fumbling attempts to gather.
This time Oldham did find a quick response through an increasingly familiar source - Smith allowed far too much space to power home Jonathan Grounds' corner. Smith then headed towards goal as the curtain fell in Oldham's cup exploits but Howard would not be beaten again.
Afterwards Tony Philliskirk, the Oldham caretaker manager, admitted he felt little but pride in the way his side had performed.
"When we went 3-0 down it would have been very easy for people to be thinking it was going to be four or five but I thought we responded magnificently in the second half.
"Ironically, when they scored the third goal we were probably having our best spell in the game.
"It was disappointing to concede that third but the lads kept going, Matt's got another great goal and I thought we played some smashing stuff in the second half.
"You never know, if we'd got another one it would have been an interesting end to the game."
Everton will now face Wigan Athletic at Goodison Park in the sixth round of the FA Cup.
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THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
India cancels school-leaving examinations
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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Dubai World Cup Carnival card
6.30pm: UAE 1000 Guineas Trial Conditions (TB) US$100,000 (Dirt) 1,400m
7.05pm: Handicap (TB) $135,000 (Turf) 1,000m
7.40pm: Handicap (TB) $175,000 (D) 1,900m
8.15pm: Meydan Challenge Listed Handicap (TB) $175,000 (T) 1,400m
8.50pm: Dubai Stakes Group 3 (TB) $200,000 (D) 1,200m
9.25pm: Dubai Racing Club Classic Listed Handicap (TB) $175,000 (T) 2,410m
The National selections
6.30pm: Final Song
7.05pm: Pocket Dynamo
7.40pm: Dubai Icon
8.15pm: Dubai Legacy
8.50pm: Drafted
9.25pm: Lucius Tiberius
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million